Senate Bill No. 2520, 18th Congress of the Republic

Long Title
AN ACT EXEMPTING FROM INCOME TAXATION THE HONORARIA, ALLOWANCES, AND OTHER FINANCIAL BENEFITS OF PERSONS RENDERING SERVICE DURING AN ELECTION PERIOD, AMENDING FOR THE PURPOSE SECTION 32(B)(7) OF THE NATIONAL INTERNAL REVENUE CODE OF 1997, AS AMENDED
Short Title
TAX EXEMPTION ON ELECTION HONORARIA AND ALLOWANCES OF POLL WORKERS/TEACHERS
Date filed
May 23, 2022

House Bill No. 4125, 19th Congress

Full Title of Bill
AN ACT INTRODUCING ADMINISTRATIVE TAX REFORMS, AMENDING SECTIONS 21, 22, 51, 56, 58, 77, 81, 90, 91, 103, 106, 108, 109, 110, 112, 113, 114, 115, 116, 128, 200, 236, 237, 245, AND 248, AND ADDING SECTIONS 312 AND 313 OF REPUBLIC ACT NO. 8424, OTHERWISE KNOWN AS "THE NATIONAL INTERNAL REVENUE CODE OF 1997", AS AMENDED
Short Title
EASE OF PAYING TAXES ACT
Date filed
August 30, 2022

House Bill No. 4339, 19th Congress

Full Title of Bill
AN ACT AMENDING SECTIONS 6, 22, 24, 25, 27, 28, 32, 34, 37, 38, 39, 42, 51, 52, 54, 56, 57, 73, 108, 109, 112, 121, 122, 123, 127, 149, 174, 176, 179, 181, 182, 183, 184, 185, 186, 187, 190, 195, 198, 199, 204, 222, 237, 237-A, 255, 256, 257, 258, 261, 263, 264, 266, 275; INSERTING NEW SECTION 270-A; AND REPEALING SECTIONS 175, 177, 178, 180, 188, 192, AND 193; ALL UNDER REPUBLIC ACT NO. 8424, OTHERWISE KNOWN AS THE NATIONAL INTERNAL REVENUE CODE OF 1997, AS AMENDED (PACKAGE 4)
Short Title
AMENDING AND REPEALING SECTIONS OF THE NATIONAL INTERNAL REVENUE CODE OF 1997
Date filed
September 1, 2022

House Bill No. 4122, 19th Congress

Full Title of Bill
AN ACT IMPOSING VALUE-ADDED TAX ON DIGITAL TRANSACTIONS IN THE PHILIPPINES, AMENDING FOR THE PURPOSE SECTIONS 105, 108, 109, 110, 113, 114, AND 236 AND ADDING A NEW SECTION 105-A OF THE NATIONAL INTERNAL REVENUE CODE OF 1997, AS AMENDED
Short Title
IMPOSING VALUE-ADDED TAX ON DIGITAL TRANSACTIONS IN THE PHILIPPINES
Date filed
August 30, 2022

House Bill No. 7292, 19th Congress

Full Title of Bill
AN ACT CREATING A VAT REFUND MECHANISM FOR NON-RESIDENT TOURISTS, ADDING FOR THE PURPOSE A NEW SECTION 112-A TO THE NATIONAL INTERNAL REVENUE CODE OF 1997, AS AMENDED
Short Title
VAT REFUND MECHANISM FOR NON-RESIDENT TOURISTS
Date filed
February 22, 2023

Senate Bill No. 1763, 18th Congress of the Republic

Long Title
AN ACT PROVIDING FOR SIMPLIFIED REGISTRATION, FILING OF RETURNS AND PAYMENT OF INCOME AND PERCENTAGE TAXES AND PROVIDING TAX RELIEF FOR MICRO-ENTERPRISES, AMENDING FOR THE PURPOSE SECTIONS 74,128 AND 236 OF THE NATIONAL INTERNAL REVENUE CODE, AS AMENDED
Short Title
SIMPLIFIED FILING OF RETURNS AND PAYMENT OF INCOME TAX FOR MICRO-ENTERPRISES
Date filed
August 10, 2020

Senate Bill No. 2045, 18th Congress of the Republic

Long Title
AN ACT IMPOSING AMUSEMENT TAX ON DIGITAL PLATFORM AND OFFSITE BETTING STATIONS OF LICENSED COCKPITS, AND EARMARKING THE TOTAL AMUSEMENT TAX COLLECTION FROM COCKPITS FOR UNIVERSAL HEALTH CARE, AMENDING FOR THIS PURPOSE SECTION 125, AND CREATING A NEW SECTION 288-B OF THE NATIONAL INTERNAL REVENUE CODE OF 1997, AS AMENDED
Short Title
AMUSEMENT TAX ON DIGITAL PLATFORM AND OFFSITE BETTING STATIONS
Date filed
February 9, 2021

Republic Act No. 10378

Full Title
AN ACT RECOGNIZING THE PRINCIPLE OF RECIPROCITY AS BASIS FOR THE GRANT OF INCOME TAX EXEMPTIONS TO INTERNATIONAL CARRIERS AND RATIONALIZING OTHER TAXES IMPOSED THEREON BY AMENDING SECTIONS 28(A)(3)(a), 109, 118 AND 236 OF THE NATIONAL INTERNAL REVENUE CODE (NIRC), AS AMENDED, AND FOR OTHER PURPOSES
Date of Approval
March 7, 2013